2014 (9) TMI 25

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....rasekharan The appeal and stay application are directed against the Order-in-Original NO. 9/AC /COMMR/TH-II/CX/2013 dated 6.12.2013 passed by the Commissioner of Central Excise, Thane - II. Vide the impugned order, a duty demand of Rs. 55,80,983/- has been confirmed against the appellant M/s Viraj Profiles Ltd. along with interest thereon and also by imposing an equivalent amount of penalty. Ag....

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....l rate on the ground that MS Wire Rods has not been specified as a product in the LOP given by the Development Commissioner and, therefore, the appellant is liable to discharge the excise duty at the full tariff rate and not at the concessional rate. The learned Counsel further submits that the fact that they were clearing the MS Wire Rods to the DTA were known to the department and the same were ....

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....reach of the condition of the LOP by the appellant in this case, which could have been rectified by the appellant by making suitable application before the Development Commissioner which can still be done. We find merit in the appellant's contention that they had not suppressed any information in this regard and, therefore, the extended period of time could not have been invoked in the present....